Occupational Tax - p3


Ellen Brooks, District Attorney


Board of Education of Montgomery County et al.

Appeals from Montgomery Circuit Court

(CV - 02 -2324)


On January 31, 2003, the Montgomery Circuit Court entered a judgment confirming the validity and legality of (1) $100 million in revenue warrants ("the warrants") issued by the Board of Education of Montgomery County (lithe Board")' and (2) an ordinance ("the ordinance") enacted by the Montgomery County Commission ("the Commission") imposing a "Privilege License Tax Upon the Privilege of Engaging in Traces, Occupations and Professions in Montgomery County" ("the occupational tax")

The Montgomery County district attorney (on behalf of the taxpayers and citizens of Montgomery County), intervenor taxpayers (the district attorney and the intervenor taxpayers


'Where used herein, the term "Board" shall include the Board of Education and its members